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Rule 374.Costs in the Reviewing Courts.

Article III. Civil Appeals Rules · Part F. Other Provisions · Last amended 2017 · Last verified July 20, 2026

In one sentenceRule 374 decides who pays appellate costs based on how the appeal comes out, and lists exactly which expenses count as taxable costs.

Full Text of Ill. S. Ct. R. 374

Text sizeJump to: (a) (b) (c) (d)

(a) Except as otherwise provided by law, if an appeal is dismissed, costs shall be taxed against the appellant unless otherwise agreed by the parties or excused by the court for good cause shown;
if a judgment is affirmed, costs shall be taxed against the appellant unless excused by the court for good cause shown; if a judgment is reversed, costs shall be taxed against the appellee unless excused by the court for good cause shown; if a judgment is affirmed or reversed in part or is vacated, costs shall be allowed only as ordered by the court.
(b) The following costs are taxable:
(1) filing fees paid to the clerk of the reviewing court;
(2) appearance fees in the reviewing court;
(3) the fee paid to the clerk of the trial court (but not to court reporter) for preparing the record for appeal; and
(4) the actual and reasonable cost of printing or otherwise producing duplicate paper copies of documents authorized by these rules (the cost of including unnecessary matters or arguments may be disallowed as costs).
(c) An appellant or an appellee, as the case may be, who desires costs to be taxed, shall state them in an itemized and verified bill of costs which should be filed with the clerk of the reviewing court, with proof of service, within 14 days after rehearing is denied or barred. Any objections to the bill of costs must be filed within 10 days after service of the bill of costs, unless the time is extended by the court. If objections are filed to the bill of costs, the clerk of the reviewing court will refer said bill and objections to the court for disposition. If no objections are filed to the bill of costs, the clerk of the reviewing court shall tax the costs.
(d) Costs pursuant to this rule shall not be taxed against any public, municipal, governmental, or quasi-municipal corporation, or against any public officer in that person’s official capacity for the benefit of the public.
End

Plain-English Summary

Rule 374 assigns the bill for an appeal's costs according to the result. If the appeal is dismissed, costs are taxed against the appellant unless the court excuses them for good cause or the parties agree otherwise; if the judgment is affirmed, the appellant likewise pays unless the court excuses it for good cause; if the judgment is reversed, the appellee pays under that same good-cause exception; and if the outcome is mixed — affirmed and reversed in part, or vacated — the court decides who pays what.

Only certain costs are recoverable: filing fees, appearance fees, the trial court clerk's fee for preparing the record (not a court reporter's fee), and the reasonable cost of printing or producing required duplicate copies. Padding a brief with unnecessary material can get those costs disallowed.

To collect, the party wanting costs files an itemized, verified bill within 14 days after rehearing is denied or barred; the other side has 10 days to object. If no one objects, the clerk taxes the costs without further ado; if someone does, the court decides. One category is off the table entirely: costs can never be taxed against a government body or a public officer sued in an official capacity.

Frequently Asked Questions

Who pays costs if the appeal is dismissed?
The appellant, unless the parties agree otherwise or the court excuses it for good cause.
What costs can be recovered under this rule?
Filing fees, appearance fees, the trial court clerk's fee for preparing the record, and the reasonable cost of producing required duplicate copies of documents.
Is a court reporter's fee for a transcript a taxable cost?
No. Rule 374 specifically excludes fees paid to a court reporter.
How does a party claim its costs?
By filing an itemized, verified bill of costs with the clerk within 14 days after rehearing is denied or barred; the other side then has 10 days to object.
Can costs be taxed against a government agency or public official?
No. This rule exempts public, municipal, or governmental bodies, and public officers acting in their official capacity, from having costs taxed against them.

Amendment History

Adopted February 19, 1982, effective April 1, 1982; amended December 17, 1993, effective February 1, 1994; amended June 22, 2017, eff. July 1, 2017.

Source & verification. Rule text, official Committee Comments, and amendment history are reproduced verbatim from the Illinois Supreme Court Rules, promulgated by the Supreme Court of Illinois. Last verified July 20, 2026. · Official source
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